If 

I 


UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


SCHOOL  OF  LAW 
LIBRARY 


TREASURY  DEPARTMENT 

INTERNAL  REVENUE 


U»5.   Ufeit^i,]   HtVttlKt  StCVfeC' 

INTERNAL  REVENUE  REGULATIONS  NO.  35 


LAW  AND  REGULATIONS 


RELATING  TO  THE 


PRODUCTION,   IMPORTATION,  MANUFACTURE. 
COMPOUNDING,  SALE,  DISPENSING,  OR  GIV- 
ING AWAY  OF  OPIUM  OR  COCA  LEAVES. 
THEIR  SALTS.  DERIVATIVES, 
OR  PREPARATIONS 


\ 


REVISED  MAY.  1916 


WASHINGTON 

GOVERNMENT  PRINTING  OFHCE 

1916 


s 

M<  33 


i 


\         INTERNAL  REVENUE  REGULATIONS  NO.  35,  REVISED  MAY,  1916. 


LAW  AND  REGULATIONS 

RELATING  TO  THE 


Production,  Importation,  Manufacture,  Compounding,  Sale, 
Dispensing,  or  Giving  Away  of  Opium  or  Coca  Leaves, 
their  Salts,  Derivatives,  or  Preparations. 


THE  LAW. 


By  an  act  of  Congress  approved  December  17, 1914,  it  is 
provided : 

That  on  and  after  the  first  day  of  March,  nineteen  j./^g°\^^j°^[^ 
hundred  and  fifteen,  every  person  who  produces,  imports,  \IT^^'  °  '^^"'"" 
manufactures,  compounds,  deals  in,  dispenses,  sells,  dis- 
tributes, or  gives  away  opium  or  coca  leaves  or  any  com- 
pound, manufacture,  salt,  derivative,  or  preparation 
thereof,  shall  register  with  the  collector  of  internal  revenue 
of  the  district  his  name  or  style,  place  of  business,  and 
place  or  places  where  such  business  is  to  be  carried  on: 
Provided,  That  the  office,  or  if  none,  then  the  residence 
of  any  person  shall  be  considered  for  the  purpose  of  this 
Act  to  be  his  place  of  business.  At  the  time  of  such 
registry  and  on  or  before  the  first  day  of  July,  annually 
thereafter,  every  person  who  produces,  imports,  manu- 
factures, compounds,  deals  in,  dispenses,  sells,  distributes, 
or  ^ives  away  any  of  the  aforesaid  drugs  shall  pay  to  the 
said  collector  a  special  tax  at  the  rate  of  SI  per  annum:  ^^pedai  tax  to 
Provided,  That  no  employee  of  any  person  who  produces,  ^*  ' 
imports,  manufactures,  compounds,  deals  in,  dispenses, 
sells,  distributes,  or  gives  away  any  of  the  aforesaid  drugs, 
actmg  within  the  scope  of  his  employment,  shall  be 
required  to  register  or  to  pay  the  special  tax  provided  by 
this  section:  Provided  further,  That  the  person  who  em- 
ploys him  shall  have  registered  and  paid  the  special  tax 
as  required  by  this  section:  Provided  further,  That  officers 
of  the  United  States  Government  who  are  lawfully  ©i^"  pf^^^*^ '''J'^h^'J 
gaged  in  making  purchases  of  the  above-named  drugs  f or  fo?  u!  s^^ck'^ 
the  various  departments  of  the  Army  and  Navy,  the 
Public  Health  Service,  and  for  Government  hospitals  and 
prisons,  and  officers  of  any  State  government,  or  of  any 
comity  or  municipality  therein,  who  are  lawfully  engaged 
in  making  purchases  of  the  above-named  drugs  for  State, 

(3) 


county,  or  municipal  liospitals  or  prisons,  and  ofllcials 
of  an}'  Territory  or  insular  possession  or  the  District  of 
Columbia  or  of  the  United  States  who  are  lawfully  en- 
gaged in  makuig  purchases  of  the  above-named  drugs  for 
hospitals  or  prisons  therein  shall  not  be  required  to 
register  and  pay  the  special  tax  as  herein  required. 
ister  amf  to°  pa^"  ^^  sluill  be  Unlawful  for  any  person  required  to  register 
special  tax.  under  the  terms  of  this  Act  to  produce,  import,  maimf  ac- 
ture,  compound,  deal  in,  dispense,  sell,  distribute,  or  give 
away  any  of  the  aforesaid  drugs  without  having  registered 
and  paid  the  special  tax  provided  for  in  this  section. 

Word  "person"      ^pj^j^^^  ^.lie  word  ' '  person ' '  as  used  in  this  Act  shall  be  con- 
to  include   part-  ,  ^i-ii  xi-  -i* 

nership,  etc.  strued  to  mean  and  include  a  partnership,  association, 
company,  or  corporation,  as  well  as  a  natural  person;  and 
all  provisions  of  existing  law  relating  to  special  taxes,  so 
far  as  applicable,  including  the  provisions  of  section 
thirty- two  hundred  and  forty  of  tlie  Revised  Statutes  of 
the  United  States  are  hereby  extended  to  the  special  tax 
herem  imposed. 

be^^rScrit^d^  *°      That  the  Commissioner  of  Internal  Revenue,  with  the 

prescri     .      approval  of  the  Secretary  of  the  Treasury,  shall  make  all 

needful  rules  and  regulations  for  carr3^mg  the  provisions 

of  tliis  Act  into  effect. 

Purchase     or-      gj,^  2.  That  it  shall  bc  unlawful  for  any  person  to  sell, 

ders  required.        ,  ,  .  £  i\         F  •  ^    ^ 

barter,  exchange,  or  give  away  any  ol  the  atoresaid  drugs 

except  in  pursuance  of  a  written  order  of  the  person  to 

whom  such  article  is  sold,  bartered,  exchanged,  or  given, 

on  a  form  to  be  issued  in  blank  for  that  purpose  by  the 

Commissioner  of  Internal  Revenue.     Every  person  who 

shall  accept  any  such  order,  and  in  pui-suance  thereof 

shall  sell,  barter,  exchange,  or  give  away  any  of  the  afore- 

orders   to   be  said  drugs,  shall  preserve  such  order  for  a  period  of  two 

S'^nis'pec^  years  in  such  a  way  as  to  be  readily  accessible  to  mspec- 

tion  of  same^by  ^^jqj^  \)j  ^ny  officer,  agent,  or  employee  of  the  Treasury 

oncers,    agen  s,  j^gpartmcnt  duly  authorized  for  that  purpose,  and  tlie 

State,  Territorial,  District,  municipal,  and  insular  officials 

named  in  section  five  of  this  Act.     Every  person  who  shall 

give  an  order  as  herein  provided  to  any  other  person  for 

any  of  the  aforesaid  drugs  shall,  at  or  before  the  time  of 

Duplicate    or- giving  such  ordcr,  make  or  cause  to  be  made  a  duplicate 

&d*°by^  pm-  thereof  on  a  form  to  be  issued  in  blank  for  that  purpose  by 

chaser.  the  Commissioner  of  Internal  Revenue,  and  in  case  of  the 

acceptance  of  such  order,  shall  preserve  such  dupUcate  for 

said  period  of  two  years  in  such  a  way  as  to  be  readily 

accessible  to  inspection  by  the  officers,  agents,  employees, 

and  officials  hereinbefore  mentioned.     Nothing  contained 

in  this  section  shall  apply — 

Exemptions-      (a)  To  the  dispensing  or  distribution  of  any  of  the 

Ktie^t!Kr^-  aforesaid  drugs  to  a  patient  by  a  physician,  dentist,  or 

tain  cases.'  vetcruiary  surgeon  registered  under  this  Act  in  the  course 

of  his  professional  practice  only:  Provided,  That  such 

physician,  dentist,  or  veterinary  surgeon  shall  keep  a 

record  of  all  such  drugs  dispensed  or  distributed,  showing 


the  amount  dispensed  or  distributed,  the  date,  and  the 
name  and  address  of  the  patient  to  whom  such  drugs  are 
dispensed  or  distributed,  except  such  as  may  be  cUspensed 
or  distributed  to  a  patient  upon  whom  such  physician, 
dentist  or  vetermary  surgeon  shall  personally  attend;  and 
such  record  shaU  be  kept  for  a  period  of  two  years  from  the 
date  of  dispensmg  or  distributing  such  drugs,  subject  to 
inspection,  as  provided  in  this  Act. 

(b)  To  the  sale,  dispensing,  or  distribution  of  any  of    Prescriptions— 
the  aforesaid  drugs  by  a  dealer  to  a  coilsumer  under  and  in  and  signed. '^''"^ 
pm'suance  of  a  written  prescription  issued  by  a  physician, 

dentist,  or  veterinar}^  sm-geon  registered  under  this  Act: 
Provided,  lioioever,  Tliat  such  prescription  shall  be  dated 
as  of  the  day  on  which  signed  and  shall  be  signed  by  the 
physician,  dentist,  or  veterinary  surgeon  who  shall  have 
issued  the  same:  And  provided  further,  That  such  dealer  ^g^^^^^g^JiPj^^^^f*" 
shall  j^reserve  such  prescription  for  a  period  of  two  years  2  years. 
from  the  day  on  which  such  prescription  is  filled  in  such  a 
way  as  to  be  readily  accessible  to  inspection  by  the  offi- 
cers, agents,  employees,  and  officials  hereinbefore  men- 
tioned. 

(c)  To  the  sale,  exportation,  shipment  or  delivery  of  ^|®^jg^i^^  ~ 
any  of  the  aforesaid  drugs  by  any  person  within  the  a  foreign  country. 
United  States  or  any  Territory  or  the  District  of  Colum- 
bia or  any  of  the  insular  possessions  of  the  United  States 

to  any  person  in  any  foreign  country,  regulating  their 
entry  in  accordance  with  such  regulations  for  importa- 
tion thereof  into  such  foreign  country  as  are  prescribed 
by  said  country,  such  regulations  to  be  promulgated 
from  time  to  time  by  the  Secretary  of  State  of  the  United 
States. 

(d)  To  the  sale,  barter,  exchange,  or  giving  away  of  saies,  etc.,  to 
any  of  the  aforesaid  drugs  to  any  officer  of  the  United  Army'^.'^Navy,  etc! 
States  Government  or  of  any  State,  territorial,  district, 

county,  or  mmiicipal  or  msular  government  lau'fuUy 
engaged  in  making  purchases  thereof  for  the  various 
departments  of  the  Ai'my  and  Navy,  the  Pubhc  Health 
Service,  and  for  Government,  State,  territorial  district, 
comity,  or  municipal  or  insular  hospitals  or  prisons. 

The  Commissioner  of  Internal  Revenue,  with  the  ap-    Blank  forms  to 
proval  of  the   Secretary  of  the  Treasmy,   shall  cause  ^  p'°^'^'*^- 
suitable  forms  to  be  prepared  for  the  purposes  above 
mentioned,  and  shall  cause  the  same  to  be  distributed 
to  collectors  of  internal  revenue  for  sale  by  them  to 
those  persons  who  shall  have  registered  and  paid  the 
special  tax  as  requhed  by  section  one  of  this  Act  in 
their  districts,  respectively;  and  no  collector  shaU  scU 
any  of  such  forms  to  any  persons  other  than  a  person 
who  has  registered  and  paid  the  special  tax  as  required    Saieofsane. 
by  section  one  of  this  Act  in  his  district.     Tlie  price 
at  which  such  forms  shall  be  sold  by  said  collectors 
shall  be  fixed  by  the  Commissioner  of  Internal  Revenue, 
with  the  approval  of  the  Secretary  of  the  Treasury,  but 


shall  not  exceed  the  sum  of  $1  per  hundred.  Every 
k^p' account  o^f^'oUectoF  shall  keep  an  account  of  the  number  of  such 
sales.  forms  sold  by  him,  the  names  of  the  purchasers,  and 

the  number  of  such  forms  sold  to  each  of  such  purchas- 
ers.    Whenever   any    collector   shall   sell    any    of   such 
forms,  he  shall  cause  the  name  of  the  purchaser  thereof 
sow^wny  to'p^r^^^  ^^  plainly  WTitten  or  stamped  thereon  before  deliv- 
sons  who  haveering  the  same;,  and  no  person  other  than  such  pur- 
registered.  chascF  shall  use  any  of  said  forms  bearing  the  name 

of  such  purchaser  for  the  purpose  of  procurmg  any  of 
the  aforesaid  drugs,  or  furnish  any  of  tlie  forms  bearing 
the  name  of  such  jDurchaser  to  any  person  with  intent 
thereby  to  procure  the  shipment  or  delivery  of  any  of 
forms ^^'^°^°'*^®  aforesaid  drugs.  It  shall  be  unlawful  for  any  person 
to  obtain  by  means  of  said  order  forms  any  of  the  afore- 
said drugs  for  any  purpose  other  than  the  use,  sale,  or 
distribution  thereof  by  him  in  the  conduct  of  a  la^^'ful 
business  in  said  drugs  or  in  the  legitimate  practice  of  his 
profession. 

The  provisions  of  this  Act  shall  apply  to  the  United 
States,  the  District  of  Columbia,  the  Territory  of  Alaska, 
the  Territory  of  Hawaii,  the  insular  possessions  of  the 

PhiiTpptae*'*"^^^^^^*^^^  States,  and  the  Canal  Zone.     In  Porto  Rico  and 
lands.  the  PhiUppine  Islands  the  administration  of  this  Act, 

the  collection  of  the  said  special  tax,  and  the  issuance 
of  the  order  forms  specified  in  section  two  shall  be  per- 
formed by  the  appropriate  internal-revenue  officers  of 
those  governments,  and  all  revenues  collected  hereunder 
in  Porto  Rico  and  the  PhiUppine  Islands  shall  accrue 
intact  to  the  general  governments  thereof,  respectively. 
The  courts  of  first  instance  in  the  Phihppine  Islands 
shall  possess  and  exercise  jurisdiction  in  all  cases  arising 
imder  this  Act  in  said  islands.  The  President  is  author- 
ized and  directed  to  issue  such  Executive  orders  as  will 
Canal  Zone.  Carry  into  efiPect  in  the  Canal  Zone  the  intent  and  pur- 
pose of  this  Act  by  providing  for  the  registration  and 
the  imposition  of  a  special  tax  upon  all  persons  in  the 
Canal  Zone  who  produce,  import,  compound,  deal  in, 
dispense,  sell,  distribute,  or  give  away  opium  or  coca 
leaves,  their  salts,  derivatives,  or  preparations. 

Sec.  3,  That  any  person  who  shall  be  registered  in  any 

internal-revenue  district  under  the  provisions  of  section 

one  of  this  Act,  shall  whenever  required  so  to  do  by  the 

re^"Sfre%\^ra^°l^^^*°^  ^^  *^^  district,  render  to  the  said  collector  a 

statement  as  to  truc  and  corrcct  statement  or  return,  verified  by  affidavit, 

drugs  received,    gg^^-jjjg  forth  the  quantity  of  the  aforesaid  drugs  received 

by  him  in  said   internal-revenue   district  during  such 

{)eriod  immediately  preceding  the  demand  of  the  col- 
ector,  not  exceeding  three  months,  as  the  said  collector 
may  fix  and  determine;  the  names  of  the  persons  from 
whom  the  said  drugs  were  received ;  the  quantity  in  each 
instance  received  from  each  of  such  persons,  and  the  date 
when  received. 


Sec.  4.  That  it  shall  be  unlawful  for  any  person  '^^o  shipmmt  o? 
shall  not  have  registered  and  paid  the  special  tax  asexdpt- 
required  by  section  one  of  this  Act  to  send,  ship,  carry, 
or  deliver  any  of  the  aforesaid  drugs  from  any  State  or 
Territory  or  the  District  of  Columbia,  or  any  insular 
possession  of  the  United  States,  to  any  person  in  any 
other  State  or  Territory  or  the  District  of  Columbia  or 
any  insular  possession  of  the  United  States:  Provided, 
That  nothing  contained  in  this  section  shall  apply  to 
common  carriers  engaged  in  transporting  the  aforesaid  .common    car- 

1  ,  1  j^*  "J.!--       xT_  p ners  and  employ- 

drugs,  or  to  any  employee  actmg  within  the  scope  otees  exempt. 

his  employment,  of  any  person  who  shall  have  registered 
and  paid  the  special  tax  as  required  by  section  one  of  this 
Act,  or  to  any  person  who  shall  deliver  any  such  drug 
which  has  been  prescribed  or  dispensed  by  a  physician, 
dentist,  or  veterinarian  required  to  register  under  the 
terms  of  this  Act,  who  has  been  employed  to  prescribe 
for  the  particular  patient  receiving  such  drug,  or  to  any 
United  States,  State,  county,  municipal,  District,  Ter- 
ritorial, or  insular  officer  or  official  acting  within  the  scope 
of  his  official  duties 

Sec.  5.  That  the  duphcate-order  forms  and  the  pre-    order     forms 
scriptions  required  to  be  preserved  under  the  provisions  FuSmentf^'^d 
of  section  two  of  this  Act,  and  the  statements  or  returns  spe^fioTV°offiI 
filed  in  tiie  office  of  the  collector  of  the  district,  under  the  cers. 
provisions  of  section  three  of  this  Act,  shall  be  open  to 
mspection   by   officers,    agents,    and   employees   of   the 
Treasury  Department  duly  authorized  for  that  purpose; 
and  such  officials  of  any  State  or  Territory,  or  of  any 
organized   municipality   therein,   or  of   the  District  of 
Columbia,  or  any  insular  possession  of  the  United  States, 
as  shall  be  charged  with  the  enforcement  of  any  law  or 
municipal  ordinance  regulating  tlie  sale,  prescribing,  dis- 

gensiag,  dealing  in,  or  distribution  of  the  aforesaid  drugs, 
lach  collector  of  internal  revenue  is  hereby  authorized  to  of^tltemenS* Md 
furnish,  upon  written  request,  certified  copies  of  any  of  returns  to  be  fm-- 
the  said  statements  or  returns  filed  in  his  office  to  any  of  i^ltors.     ^ 
such  officials  of  any  State  or  Territory  or  organized 
municipaUty  therein,  or  the  District  of  Columbia,  or  any 
insular  possession  of  the  United  States,  as  shaU  be  entitled 
to  inspect  the  said  statements  or  returns  filed  in  the  office 
of  the  said  collector,  upon  the  payment  of  a  fee  of  $1  for    Fees, 
each  one  hundred  words  or  fraction  thereof  in  the  copy  or 
copies  so  requested.     Any  person  who  shall  disclose  the    renaity  for  dis- 
information contained  in  the  said  statements  or  returns  uou^^xcept—"^ 
or  in  the  said  duplicate-order  forms,  except  as  herein  ex- 
pressly provided,  and  except  for  the  purpose  of  enforcing 
the  provisions  of  this  Act,  or  for  the  purpose  of  enforcing 
any  law  of  any  State  or  Territory  or  the  District  of  Colum- 
bia, or  any  insular  possession  of  the  United  States,  or 
ordinance  of  any  organized  municipality  therein,  regulat- 
ing the  sale,  prescribing,  dispensing,  deafing  in,  or  distri- 
bution of  the  aforesaid  drugs,  shall,  on  conviction,  be 


8 

fined  or  imprisoned  as  provided  by  section  nine  of  this 
„J^Il'^^^ol!®^»?iAct.  And  collectors  of  internal  revenue  are  hereby  au- 
Kumished.  thorizcd  to  lumisli  upon  written  request,  to  any  person,  a 

certified  copy  of  the  names  of  any  or  all  persons  who  may 
be  listed  in  their  respective  collection  districts  as  special- 
tax  payers  under  the  provisions  of  this  Act,  upon  pay- 
ment of  a  fee  of  SI  for  each  one  hmidred  names  or  fraction 
thereof  in  the  copy  so  requested. 
^^Act^not^t^o^ap  gj,^-,  g  ^j^^t  tlio  provisions  of  this  Act  shall  not  be 
preparations,  etc.  construed  to  apply  to  the  sale,  distribution,  giving  away, 
dispensmg,  or  possession  of  preparations  and  remedies 
which  do  not  contain  more  than  two  grains  of  opium,  or 
more  than  one-fourth  of  a  grain  of  morphine,  or  more 
than  one-eighth  of  a  gram  of  heroin,  or  more  than  one 
grain  of  codeine,  or  any  salt  or  derivative  of  any  of  them 
in  one  fluid  ounce,  or,  if  a  solid  or  semisolid  preparation, 
in  one  avoirdupois  ounce;  or  to  liniments,  omtments,  or 
other  preparations  which  are  prepared  for  external  use 
only,  except  liniments,  ointments,  and  other  prepara- 
tions which  contain  cocaine  or  any  of  its  salts  or  alpha 
or  beta  eucaine  or  any  of  their  salts  or  any  synthetic  sub- 
conditions  im-stitute  for  them:  Provided,  That  such  remedies  and 
^^^^'  preparations  are  sold,  distributed,  given  away,  dispensed, 

or  possessed  as  medicines  and  not  for  the  purpose  of 
Decocainized    evading  the  intentions  and  provisions  of  this  Act.     The 
coca  leaves.        ppovisions  of  this  Act  shall  not  apply  to  decocainized 
coca  leaves  or  preparations  made  therefrom,  or  to  other 
preparations  of  coca  leaves  which  do  not  contain  cocaine. 
io£o'"*^^oH®J®°'^     Sec.  7.  That  all  laws  relating  to  the  assessment,  col- 
pUcabie.  lection,  remission,  and  reimid  oi  mternal-revenue  taxes 

including  section  thirty-two  hundred  and  twenty-nine  of 
the  Revised  Statutes  of  the  United  States,  so  far  as 
applicable  to  and  not  inconsistent  with  the  provisions  of 
this  Act,  are  hereby  extended  find  made  applicable  to 
the  special  taxes  imposed  by  this  Act. 
dr^^prohibite?  ^^^-  ^'  That  it  shall  be  unla^^^ul  for  any  person  not 
except.  '  registered  under  the  provisions  of  this  Act,  and  who  has 

not  paid  the  special  tax  provided  for  by  this  Act,  to  have 
in  his  possession  or  under  his  control  any  of  the  aforesaid 
drugs;  and  such  possession  or  control  shall  be  presump- 
tive evidence  of  r  violation  of  this  section,  and  also  of  a 
violation  of  the  provisions  of  section  one  of  this  Act: 
e:^f^^^^°°^  Provided,  That  this  section  shall  not  apply  to  any 
employee  of  a  registered  person,  or  to  a  nurse  under  the 
supervision  of  a  physician,  dentist,  or  veterinary  surgeon 
registered  under  this  Act,  having  such  possession  or 
control  by  virtue  of  his  employment  or  occupation  and 
not  on  hir  own  account;  or  to  the  possession  of  any  of  the 
aforesaid  drugs  which  has  or  have  been  prescribed  in 
good  faith  by  a  physician,  dentist,  or  veterinary  surgeon 
registered  under  this  Act;  or  to  any  United  States,  State, 
county,  municipal.  District,  Territorial,  or  insular  officer 
or  official  who  has  possession  of  any  said  drugs,  by  reason 


of  his  official  duties,  or  to  a  warehouseman  holding  pos- 
session for  a  person  registered  and  who  has  paid  the 
taxes  under  this  Act;  or  to  common  carriei*s  engaged  in 
transporting  such  drugs:  Provided  further.  That  it  shall 
not  be  necessary  to  negative  any  of  the  aforesaid  exemp- 
tions m  any  complaint,  information,  indictment,  or  other 
writ  or  proceeding  laid  or  brought  under  this  Act:   and    Burden  of  proof 

,1       T         Y  J.  °A      n  1  ®  ,.  1      n  1     '  on  defendant. 

the  burden  oi  prooi  of  any  such  exemption  shall  be  upon 
the  defendant. 

Sec.  9.  That  any  person  who  violates  or  fails  to  comply    Penalties, 
with  any  of  the  requirements  of  this  Act  shaU,  on  con- 
viction, be  fined  not  more  than  $2,000  or  be  imprisoned 
not  more  than  five  years,  or  both,  in  the  discretion  of  the 
court 

Sec.  10.  That  the  Commissioner  of  Internal  Revenue,  ^j-^p^p^^^^^^^"^ 
with  the  approval  of  the  Secretary  of  the  Treasury,  is  collectors,  etc^"  ^ 
authorized  to  appoint  such  agents,  deputy  collectors, 
inspectors,  chemists,  assistant  chemists,  clerks,  and  mes- 
sengers in  the  field  and  in  the  Bureau  of  Internal  Revenue 
in  the  District  of  Columbia  as  may  be  necessary  to  enforce 
the  provisions  of  this  Act. 

Sec.  11.  That  the  sum  of  $150,000,  or  so  much  thereof    Appropriation, 
as  may  be  necessary,  be,  and  hereby  is,  appropriated,  out 
of  any  moneys  in  the  Treasury  not  otherwise  appropriated , 
for  the  purpose  of  carrying  into  effect  the  provisions  of 
this  Act. 

Sec.  12.  That  nothing  contained  in  this  Act  sha^i  bs    ^1*  ^°^  *''.''« 

■  j,--!.*^  1  ,  ~'  -,      construed  as  im- 

construed  to  impair,  alter,  amend,  or  repeal  any  of  the  pairing  or  repeal- 
provisions  of  the  Act  of  Congress  approved  Jmie  thirtieth,  ""^  ''*""*^  ^''^■ 
nineteen  hundred  and  six,  entitled  "An  Act  for  prevent- 
ing the  manufacture,  sale,  or  transportation  of  adulterated 
or  misbranded,  or  poisonous,  or  deleterious  foods,  drugs, 
medicines,  and  liquors,  and  for  regulating  traffic  therein, 
and  for  other  purposes,"  and  any  amendment  thereof,  or 
of  the  Act  approved  February  ninth,  nineteen  hundred 
and  nine,  entitled  ''An  Act  to  prohibit  the  importation 
and  use  of  opium  for  other  than  medicinal  purposes,"  and 
any  amendment  thereof. 

40909*— 16 2 


REGULATIONS. 


Treasury  Department, 
Office  of  Commissioner  of  Internal  Revenue, 

Washington,  D.  C,  May  4,  1016. 
Under  the  authority  conferred  by  section  1  of  the  act  of  December 
17,  1914,  the  following  regulations  are  issued,  effective  on  and  after 
June  1,  1916.     All  regulations  and  decisions  in  conflict  herewith  are 
hereby  revoked  to  take  effect  on  said  date. 

Registry  and  Payment  of  Special  Tax. 

Article  1.  As  required  by  section  1  of  said  act,  every  person, 
partnership,  association,  company,  or  corporation  therein  described, 
and  not  specifically  exempt,  must,  on  or  before  the  1st  day  of  July, 
annually,  register  with  the  collector  of  the  district,  and  at  the  time 
of  such  registration,  and  on  or  before  the  1st  day  of  July  in  each  year, 
pay  to  such  collector  a  special  tax  at  the  rate  of  $1  per  annum. 

Apphcation  for  registration  must  be  made  and  special  tax  paid 
for  each  separate  place  .of  business  or  branch  where  any  of  the  drugs 
coming  within  the  purview  of  the  law  are  made,  stored,  dispensed,  or 
distributed,  and  records  of  the  distribution  made  of  such  drugs  must 
be  kept  on  file  at  each  location.  Every  person  conducting  more  than 
one  class  or  place  of  business,  or  practicing  more  than  one  profession, 
or  at  more  than  one  place,  in  which  the  narcotic  drugs  are  sold,  dis- 
pensed, or  given  away,  must  register  and  pay  special  tax  for  each 
profession  and  business  separately,  even  though  conducted  at  the 
same  address,  and  separate  records  must  be  kept  under  each  regis- 
tration. Physicians,  dentists,  or  veterinary  surgeons  prescribing  any 
of  the  narcotic  drugs  described,  or  synthetic  substitutes  for  cocaine, 
must  registe.'  and  pay  special  tax,  even  though  having  none  of  the 
drugs  in  their  possession,  as  all  narcotic  prescriptions,  except  when 
callmg  for  an  exempt  preparation  or  remedy,  must  bear  the  registry 
number  of  the  person  writing  the  prescription.  Under  section  2  of 
the  act,  any  official  of  the  Federal  Government,  or  of  a  State,  county, 
or  municipal  government  using  or  prescribing  in  his  official  capacity, 
any  of  the  drugs  within  the  scope  of  the  law,  is  exempt,  officially, 
from  registration  and  payment  of  special  tax.  Where  such  official  is 
engaged  in  a  private  business  or  practice  of  a  profession  in  which  the 
drugs  are  sold,  dispensed,  given  away,  or  prescribed,  registration  is 
required. 

(11) 


12 

Only  those  persons  laAN^ull}-  entitled  to  deal  in  narcotic  drugs,  or 
holding  a  license  issued  by  the  State  authorizing  them  to  administer, 
dispense,  or  prescribe  drugs,  includmg  narcotics,  in  the  practice  of 
their  profession  are  eligible  for  registration.  Failure  to  register  and 
pay  special  tax  on  or  before  Jul}^  1,  annually,  or  at  the  time  of  com- 
mencmg  a  business  in  which  narcotic  drugs  are  dealt  in,  or  in  the  prac- 
tice of  medicine,  dentistry,  or  veterinary  medicine  or  surgery,  renders 
such  person  liable  to  a  50  per  cent  penalty  in  addition  to  the  special 
tax,  and  the  penalties  imposed  by  section  9  of  the  act. 

Application  for  registration  and  special  tax  stamp  must  be  made  for 
a  partnership,  a  firm,  or  a  corporation,  and  each  individual  member 
thereof  who  also  is  separately  engaged  in  private  business  or  a  pro- 
fession in  which  narcotic  drugs  are  sold,  dispensed,  given  away,  dis- 
tributed, or  otherwise  disposed  of. 

Art.  2.  Application  for  registry  and  special  tax  stamp  must  be 
made  on  or  before  commencement  of  business,  and  on  or  before 
July  1,  annually,  thereafter  during  continuance  of  such  business, 
on  a  special  form  furnished  by  collectors  upon  request.  (For  list 
of  collection  districts  and  addresses  of  collectors,  see  Appendix.) 
These  forms  must  bear  the  written  signature  of  the  person  making 
application  and  in  the  case  of  a  firm  or  corporation  must  be  signed 
by  a  member  or  an  officer  duly  authorized  to  so  act.  Collectors 
will  refuse  to  issue  a  registration  number  and  special  tax  stamp 
unless  the  application  form  is  properly  executed,  with  affidavit 
that  the  applicant  is  authorized  by  law  to  engage  in  the  business  or 
the  profession  specified,  and  for  which  registration  is  desired. 

Art.  3.  Applications  for  registration  will  be  carefully  scnitinized 
by  collectors  to  see  that  the  requirements  of  articles  1  and  2  have 
been  complied  with.  When  in  proper  form,  a  registration  number, 
commencing  with  No,  1  in  each  district  for  the  first  application  and 
continuing  in  numerical  order  with  subsequent  applications,  will  be 
stamped  or  imprmted  on  the  form.  Collectors  will  refuse  a  registry 
number  and  special  tax  stamp  until  the  application  complies  with 
the  requirements  of  articles  1  and  2. 

The  registry  number  thus  given  is  a  permanent  number  for  all 
renewal  applications  and  will  be  entered  on  all  blank  orders  issued 
to  the  applicant  upon  receipt  of  proper  requisition  therefor,  as  indi- 
cated in  article  8.  All  applications  for  registration  will,  after  issu- 
ance of  registry  number  and  payment  of  the  special  tax,  be  recorded 
alphabetically  by  classes  in  special  record  10x\,  and  filed  accordmg  to 
registry  numbers. 

Art.  4.  Appropriate  coupon  stamps,  denoting  payment  of  the  spe- 
cial tax  under  the  act  named,  will  be  furnished  collectors  on  requisi- 
tion, and  will  be  charged  to  them  and  accounted  for  as  in  the  case  of 
other  special  tax  stamps. 


13 

Collectors,  when  issuing  such  stamps,  will  distinctly  imprint 
thereon  the  registry  number  of  the  applicant  to  avoid  the  error  being 
made  of  using  the  serial  number  of  the  stamp.  A  special  tax  stamp, 
when  received  by  a  person  registered  under  this  act,  must  immedi- 
ately be  conspicuously  posted  in  his  place  of  business  or  office.  A 
special  tax  stamp  can  not  be  transferred  from  one  collection  district 
to  another  without  first  bemg  submitted  to  the  collector  of  internal 
revenue  who  issued  same.  Transfers  must  be  made  in  accordance 
with  instructions  contained  in  T.  D.  1637. 

Sale  and  Disposal  of  Drugs. 

Art.  5.  Where  any  of  the  drugs  coming  within  the  purview  of  the 
act  are  to  be  sold  or  otherwise  disposed  of,  the  purchaser  or  receiver 
(unless  specifically  exempt  under  sec.  2  of  the  act,  see  arts.  1  and  10) 
will,  prior  to  such  purchase  or  receipt,  prepare  his  order  therefor  in 
duplicate  on  forms  furnished  by  collectors  upon  proper  requisition, 
and  foi"ward  the  original  to  the  registered  person  who  will  furnish  the 
drugs,  and  retain  the  duplicate,  both  original  and  duplicate  to  be  kept 
on  file  for  a  period  of  two  years  from  the  date  of  acceptance  in  such  a 
manner  as  to  be  easily  accessible  to  inspection  by  internal-revenue 
officers. 

Court  officers,  m  making  sales  of  narcotic  drugs  and  preparations 
under  judicial  proceedings,  must  prepare  a  complete  inventory  of  such 
drugs  and  preparations,  and  require  the  purchaser,  who  must  be 
registered,  to  make  out  a  Government  order  form  to  the  insolvent 
concern,  the  duplicate  of  this  order  to  be  retained  by  the  purchaser. 
(SeeT.  D.  2299). 

Section  2  of  the  act  provides:  ''It  shall  be  unla\vful  for  any  person 
to  obtain  by  means  of  said  order  forms  any  of  the  aforesaid  drugs  for 
any  purpose  other  than  the  use,  sale,  or  distribution  thereof  by  him 
in  the  conduct  of  a  lawful  business  in  said  drugs  or  in  the  legitimate 
practice  of  his  profession."  Every  registered  person  should  use 
precaution  m  furnishmg  an  individual  with  such  drags  to  avoid 
violating  the  above-quoted  section,  and  for  his  own  protection  a 
druggist  should  refuse  to  fill  a  prescription  calling  for  an  amount 
greater  than  would  be  prescribed  in  the  course  of  legitimate  practice 
only,  to  meet  the  immediate  needs  of  the  patient,  or  when  the  druggist 
has  reason  to  believe  or  knows  the  drugs  so  obtained  are  to  be  used 
for  other  than  medicinal  purposes. 

Art.  6.  Blanks  of  such  order  forms  are  printed  on  distinctive  paper 
and  are  issued  in  tablets  of  10  blanks  each,  a  charge  of  10  cents  for 
each  tablet  (including  originals  and  duplicates)  being  made  therefor, 
as  authorized  by  section  2  of  the  act.  The  sales  of  these  orders  must 
be  accounted  for  by  collectors  to  whom  furnished. 


14 

Blank  orders  can  only  be  secured  from  the  collector  of  the  district 
by  a  registered  person  having  legitimate  use  for  same,  and  a  requisi- 
tion ^vill  not  he  accepted  by  the  collector  from  any  other  person. 

In  addition  to  the  special  record  lOA.,  provided  for  in  article  3,  col- 
lectors will  keep  an  account  of  the  number  of  order  forms  sold  each 
registered  person  by  filing  aU  requisitions  made  on  form  679,  accord- 
ing to  the  registry  numbers,  stamping  or  writing  thereon  the  date 
when  filled. 

Aet.  7.  Requisitions  accompanied  by  proper  remittance  for  order 
blanks  must  be  made  on  forms  679,  which  are  only  supplied  to  regis- 
tered persons  upon  request  made  on  the  collector.  The  registiy 
number  imprinted  on  the  special-tax  stamp  must  be  placed  by  the 
registered  person  on  ever}^  requisition  in  the  space  provided  therefor 
in  the  upper  right-hand  corner. 

Art.  8.  Upon  receipt  of  a  requisition  by  the  collector,  the  signa- 
ture thereon  must  be  compared  with  the  one  appearing  on  the 
application  for  registry,  or  if  signed  by  an  agent,  with  the  power  of 
attornej-  already  on  file  (see  art.  9),  before  the  blank  orders  are  issued. 

Art.  9.  The  order  forms  must  be  prepared  in  duphcate  and  the 
duphcate  must  be  retained  by  the  maker.  If  accepted,  the  law  re- 
quires all  such  orders  (both  the  original  and  duphcate)  to  be  retained 
on  file  for  a  period  of  two  years,  m  such  a  manner  as  to  be  reacUly 
accessible  to  an  inspecting  officer.  If  an  order  form  is  not  accepted, 
it  should  be  returned  to  the  maker  with  a  letter  of  explanation. 
When  received  by  the  maker,  the  unaccepted  order  form  and  letter 
of  explanation  must  be  attached  to  the  duplicate  order.  Where  it 
is  not  possible  for  the  official  signing  the  application  for  registry  to 
sign  order  forms,  the  signature  of  another  person  is  permissible,  pro- 
vided a  proper  power  of  attorney  granting  such  authority  is  filed 
with  the  collector.  The  firm,  corporate,  or  business  name  alone  will 
not  be  accepted,  but  the  signature  of  the  indi^-idual  responsible  for 
the  issuance  of  the  order  forms  must  also  appear  thereon.  In  filling 
out  order  forms  the  name  of  the  preparation,  the  quantity  in  ounces 
if  in  hquid  or  solid  form,  or  if  in  tablet,  pill,  ampule,  or  suppository 
form,  the  units  or  total  thereof,  and  the  name  of  the  particular  nar- 
cotic drug  contained  in  such  preparations,  tablets,  pills,  ampules,  or 
suppositories  must  be  mdicated  thereon.  Such  forms  must  be  used 
only  to  obtain  narcotic  drugs  or  preparations  coming  within  the  law. 
The  forms  are  arranged  to  permit  the  preparation  of  the  origmal 
and  duplicate  at  one  operation  by  use  of  a  carbon  sheet  attached  to 
each  tablet  of  10  blanks,  and  an  origmal  order  must  not  leave  the 
possession  of  a  person  registered  before  a  duphcate  (carbon  copy)  is 
made.  Failure  to  make  a  duphcate  and  keep  it  on  file  is  a  violation 
of  section  2  of  the  law.  When  order  forms  are  lost  or  destroyed 
through  accident,  a  sworn  statement  to  that  effect  must  be  filed  with 


15 

the  collector.  Improperly  written  or  mutilated  order  forms  are  not 
to  be  destroyed,  but  must  be  kept  on  file  (both  the  original  and  dupli- 
cate) with  other  records.  Unused  order  forms  are  void  at  the  expi- 
ration of  the  registry  period  and  unless  reregistration  is  granted, 
must  be  forwarded  to  the  collector  who  issued  same  to  be  marked 
"canceled"  and  returned  to  the  o^vner  to  be  kept  on  file  for  two 
years.  In  case  of  change  of  ownership  of  a  business  the  successor, 
if  duly  registered,  may  use  order  forms  of  predecessor  after  same 
have  been  returned  to  the  collector  and  overprinted  by  him  with 
the  registry  number  of  the  successor. 

Wholesale  dealers  or  jobbers  when  unable  to  fill  orders  received 
from  retail  dealers  must  send  their  own  purchase  order  on  an  official 
blank  to  the  manufacturer  with  request  that  such  drugs  be  shipped 
direct  to  the  retail  dealers.  Such  an  order  must  give  the  name  of 
the  retail  dealer  and  his  registry  number,  and  the  number  of  his  pur- 
chase order.  Narcotic  drugs  may  be  invoiced  to  a  wholesale  dealer 
or  jobber  upon  the  request  of  a  retail  dealer  in  ordering  directly  from 
a  wholesale  dealer  or  jobber. 

Wliere  exempt  ofiicials  and  institutions  order  narcotic  drugs  from 
a  wholesale  dealer  or  jobber  on  their  official  stationery,  and  the  whole- 
sale dealer  or  jobber,  not  having  the  goods  in  stock,  directs  a  manu- 
facturer to  make  the  delivery  direct  to  the  exempt  official  or  institu- 
tion, it  is  necessary  for  the  wholesale  dealer  or  jobber  to  send  to  the 
manufacturer  his  own  official  narcotic  order  blank  before  the  manu- 
facturer executes  for  the  account  of  the  wholesale  dealer  or  jobber 
the  order  from  the  exempt  official  or  mstitution. 

Dispensing  of  Drugs  by  Physicians,   Dentists,  Veterinary  Surgeons, 
Hospitals,  and  Similar  Institutions. 

Art.  10.  Under  the  exempting  provisions  of  section  2  of  the  act, 
no  written  order  is  required  for  the  "dispensing  or  distribution  of  any 
of  the  aforesaid  drugs  to  a  patient  by  a  physician,  dentist,  or  veter- 
inary surgeon,  registered  under  this  act,  in  the  course  of  his  profes- 
sional practice  only."  A  record,  however,  is  required  to  be  kept  of 
all  such  drugs  dispensed,  distributed  or  administered  in  his  office  and 
of  all  such  drugs  left  with  any  person  or  patient  to  be  taken  in  his 
absence.  Only  such  drugs  as  are  personally  administered  by  a  phy- 
sician, dentist,  or  veterinary  surgeon,  when  away  from  his  office,  are 
exempt  from  record.  The  record  must  show,  first,  the  date  when 
such  drugs  arc  dispensed  or  distributed;  second,  the  kind  and  quan- 
tity dispensed  or  distributed  in  each  case;  and,  third,  the  name  and 
address  of  the  patient  to  whom  such  drug  was  dispensed  or  distrib- 
uted.    (For  method  of  preparing  prescriptions,  see  art.  12.) 

Those  persons  engaged  in  a  la-vv^ul  profession  who  administer 
in  their  office  practice  minute  quantities  of  narcotics  in  the  form 


16 

of  solutions,  pastes,  or  ointments,  such  as  dentists,  oculists,  aurists, 
and  other  specialists,  may  keep  a  record  of  the  date  when  a  stock 
solution  is  made  and  the  date  when  such  stock  solution  is  exhausted, 
and  where  pastes  or  ointments  are  used,  a  record  of  the  date  when 
the  container  is  first  opened  and  the  date  when  its  contents  are  ex- 
hausted, without  keeping  a  record  of  the  name  and  address  of  each 
patient.  From  the  express  language  of  the  act,  a  physician,  dentist, 
or  veterinary  surgeon  can  register  and  dispense  the  narcotic  drugs 
embraced  therein  in  the  course  of  his  professional  practice  only. 
He  can  prescribe  such  drugs  only  when  he  has  been  employed  to 
prescribe  for  the  particular  patient  receiving  such  drugs,  and  upon 
whom  he  shall  personally  attend  in  the  course  of  his  professional 
practice  only.  A  physician,  dentist,  or  veterinary  surgeon  may  not 
engage  in  the  business  of  selhng  narcotic  drugs  unless  he  is  a  regis- 
tered dealer,  authorized  by  the  State  laws  to  engage  in  such  business. 
Additional  registration  is  not  required,  however,  when  narcotic 
drugs  are  sold  to  a  patient  upon  whom  a  physician,  dentist,  or 
veterinary  surgeon  is  in  personal  attendance.  Under  section  2,  relat- 
ing to  prescriptions,  and  section  8,  concerning  unlawful  possession, 
prescriptions  are  exempted,  provided  they  are  written  in  good  faith 
by  a  physician,  dentist,  or  veterinary  surgeon  for  a  patient  upon  whom 
they  are  in  personal  attendance  and  the  drugs  are  prescribed  for 
medicmal  purposes  and  not  to  evade  the  intentions  and  purposes  of 
this  act.  Prescriptions  written  upon  request  of  any  person  calling 
for  the  narcotic  drugs  for  any  purpose  other  than  medicinal  use,  or 
written  for  a  person  upon  receipt,  through  the  mails,  of  a  symptom 
blank  or  descriptive  sheet,  are  held  not  to  come  within  the  exemp- 
tions above  noted. 

Nurses  are  not  permitted  to  register  and  pay  special  tax  imder 
the  provisions  of  the  law  and  can  only  have  narcotic  drugs  in  their 
possession  or  control  when  under  the  immediate  direction  of  a  phy- 
sician, dentist,  or  veterinary  surgeon,  and  then  only  by  virtue  of 
their  employment,  or  occupation,  and  not  on  their  own  account. 
Wlien  nurses  are  discharged  from  a  case  and  are  no  longer  under  the 
direction  of  a  registered  physician,  dentist,  or  veterinary  surgeon, 
the  narcotic  drugs  coming  into  their  possession  through  prescriptions 
written  for  the  patient  or  left  with  nurses  by  a  physician,  dentist, 
or  veterinary  surgeon  while  in  personal  attendance  upon  the  patient, 
should  be  surrendered  to  the  physician,  dentist,  or  veterinary  sur- 
geon, who  will  make  proper  entry  on  his  records  as  to  the  kind  and 
quantity  received. 

A  veterinary  surgeon,  whose  practice  is  limited  by  law  to  the  use 
of  narcotic  drugs  m  the  treatment  of  animals,  can  not,  under  the 
registration  provided  by  this  act,  dispense,  administer  to,  or  pre- 
scribe for  human  beings  any  of  the  narcotic  drugs  mider  the  hmita- 
tion  imposed  upon  the  practice  of  his  profession.     Physicians  who 


17 

are  authorized  by  law  to  dispense,  administer,  or  prescribe  narcotic 
drugs  for  the  treatment  of  domestic  animals  are  not  required  to 
register  as  veterinary  surgeons.  If,  however,  a  physician  or  veter- 
inary surgeon  is  licensed  to  practice  both  professions,  he  should 
register  for  each,  and  keep  separate  records  covering  the  narcotic 
drugs  in  the  practice  of  the  respective  professions. 

Hospitals  and  similar  institutions  are  required  to  register  and  pay 
special  tax  and  keep  accurate  records  of  all  narcotic  drugs  used 
therein.  No  special  form  of  record  is  required,  but  it  must  enable 
an  inspecting  officer  to  quickly  ascertain  the  quantity  and  kind  of 
narcotic  drugs  used  and  show  the  names  and  addresses  of  patients 
to  whom  administered,  and  indicate  the  authority  for  such  adminis- 
tration. Tlie  initials  of  a  physician  giving  directions  for  the  admin- 
istration of  a  narcotic  should  appear  on  the  chart  of  the  patient,  or 
separate  prescriptions  should  be  required  by  the  pharmacist  in  charge 
of  the  drug  room  before  the  narcotics  leave  his  possession.  The 
record  of  narcotic  drugs  dispensed  in  a  hospital  or- similar  institution 
must  balance  approximately  with  the  quantities  received  as  indicated 
by  the  official  order  forms  on  file. 

Prescriptions. 

Art.  11.  Drugs  dispensed  or  distributed  under  and  in  pursuance 
of  a  written  prescription  issued  by  a  physician,  dentist,  or  veterinary 
surgeon  duly  registered  under  the  act  must  show  the  name  and 
address  of  the  patient,  the  date,  the  name  and  address  of  the  physician, 
and  his  registry  number.  All  prescriptions  for  such  drugs  not  specifi- 
cally exempt  imder  section  6  of  the  act,  as  defined  in  Treasury  Decision 
2309,  must  be  dated  and  signed  on  the  day  when  issued;  must  be 
preserved  for  a  period  of  two  years  from  the  date  indicated  thereon; 
and  must  be  readily  accessible  to  the  inspecting  officer  above  referred 
to.  A  separate  file  of  all  such  prescriptions  must  be  kept  by  each 
dealer  lawfully  authorized  to  fill  prescriptions.  The  refilUng  of  a 
narcotic  prescription  is  prohibited,  except  where  such  prescription 
calls  for  an  exempt  preparation  or  remedy  prepared  in  accordance 
with  the  "U.  S.  P.,"  ''N.  F.,"  or  other  recognized  or  estabhshed 
formula  usually  carried  in  stock  by  a  dealer  and  sold  without  a 
prescription  (see  T.  D.  2309).  Prescriptions  can  not  be  fiUed  upon 
telephone  orders.  Prescriptions  must  be  filled  entirely  at  the  time 
of  presentation.     Partial  fiUing  will  not  be  pennitted. 

Drugs  Dispensed  by  Dealers. 

AiiT.  12.  Under  the  authority  conferred  by  section  1  of  the  act 
named,  for  the  issuing  of  regulations  necessary  for  carrying  its  pro- 
visions into   effect,   physicians,   dentists,    and   veterinary   surgeons 


'  18 

writing  any  such  prescriptions  are  required  to  sign  their  names  in 
full  on  the  same;  to  state  therem  their  registry  number  and  the 
location  of  their  office,  and  the  name  and  address  of  the  person  to 
whom  such  prescriptions  are  written,  and  the  date.  Druggists  must 
refuse  to  fill  any  such  prescription  unless  signed  as  herein  required, 
nor  shoidd  prescriptions  for  narcotic  drugs  be  filled  by  any  dealer, 
laAvfulIy  authorized  to  fill  prescriptions,  if  he  has  reason  to  suspect 
that  they  were  fraudulently  issued  or  obtained.  The  dispensing  or 
distribution  of  such  drugs  by  la^vfuUy  authorized  dealers,  except  on 
physician's  original  prescriptions  or  on  origmal  orders  issued  by 
persons  who  have  duly  registered,  is  in  violation  of  the  act. 

RefiUing  of  prescriptions  is  prohibited  unless  such  prescriptions 
call  for  exempted  preparations  or  remedies,  referred  to  in  article  11. 
An  accurate  record  of  narcotic  drugs  entering  into  the  composition 
of  exempted  preparations  and  remedies  must  be  kept  by  all  registered 
dealers  and  manufactm-ers,  and  must  show: 

1 .  The  name  of  .the  preparation  made ; 

2.  The  amount  of  narcotic  used; 

3 .  The  date  of  manufacture ;  and 

4.  The  amount  of  finished  product, 

and  must  be  accessible  to  inspection  by  internal-revenue  officers. 

Supplying  Narcotic  Drugs  and  Preparations  for  Ocean-Bound  Vessels 
and  Vessels  Engaged  in  Trade  Between  Points  in  the  United  States, 
Where  No  Registered  Physician  or  Sxngeon  is  Employed  on  Board 
Same. 

As  authorized  by  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  opium  or  coca  leaves, 
their  salts,  derivatives,  or  preparations,  coming  within  the  scope  of 
the  act  of  Congress,  may  be  purchased  for  stocking  medicme  chests 
and  dispensaries  maintained  on  board  both  ocean-bound  vessels  and 
vessels  engaged  in  trade  between  ports  of  the  United  States  (pro- 
vided there  is  no  registered  physician  employed  on  board  the  same) 
and  vessels  belonging  to  the  various  departments  of  the  Govern- 
ment, upon  the  approval  of  commissioned  medical  officers  and  acting 
assistant  surgeons  of  the  United  States  Public  Health  Service.  If  a 
physician  registered  under  the  provisions  of  this  act  is  employed 
on  board  a  vessel,  said  medical  supplies  may  be  purchased  only 
upon  his  order. 

Such  purchases  can  only  be  made  on  special  order  forms  issued  for 
that  purpose,  which  may  be  procured  from  commissioned  medical 
officers  and  acting  assistant  surgeons  of  the  United  States  Public 
Health  Service.  The  forms,  both  original  and  duplicate,  must  be 
kept  on  file  with  regular  order  forms  for  a  period  of  two  years  from 
the  date  of  filling. 


19 

Opium,  coca  leaves,  or  any  compound,  manufacture,  salt,  deriva- 
tive, or  preparation  thereof,  required  by  exempted  officers  in  the 
discharge  of  their  official  duties,  should  be  ordered  on  the  official 
stationery  of  the  department,  bureau,  or  municipalit}^  under  which 
such  officers  are  employed,  and  these  orders  should  be  signed  with 
the  full  name  of  the  official,  followed  by  his  title  and  the  department 
of  the  Federal,  State,  county,  or  municipal  government  under  au- 
thority of  which  he  acts. 

When  an  exempt  official  prescribes,  in  his  official  capacity,  an\' 
narcotic  drugs  covered  by  the  law,  his  prescription  should  be  MTitten 
on  an  official  prescription  blank,  if  such  blanks  are  provided  by  the 
department  of  which  he  is  an  official,  and  the  name  and  address  of 
the  patient,  and  the  name  and  title  of  the  official,  as  above  indicated, 
inserted  therem. 

Dealers  who  supply  narcotic  drugs  to  exempt  officials  should  requhe 
that  such  orders  and  prescriptions  be  written  on  their  official  sta- 
tionery, and  that  the  title  of  the  persons  signing  same  is  shown  as 
indicated.  Such  orders  and  prescriptions  should  be  filed  with  the 
regular  narcotic  orders  and  prescriptions  required  under  the  law. 

Art.  13.  Every  person,  firm,  or  corporation  making  application 
for  registration  must,  at  the  time  of  applying  for  such  registration, 
prepare  in  duplicate  an  inventory  of  all  narcotic  drugs  and  prepara- 
tions (other  than  those  preparations  and  remedies  specifically 
exempt  under  the  provisions  of  sec.  6  of  the  act,  as  defined  in  T.  D. 
2309)  on  hand  at  the  date  of  application  for  registration.  Where, 
however,  a  registered  person,  at  some  fixed  date  annuall}*,  takes  a 
stock  inventory,  either  at  the  close  of  the  business  fiscal  year  or 
of  the  calendar  year,  such  inventory  in  duplicate,  showing  the  quan- 
tity and  names  of  the  narcotic  drugs  and  i^reparations  on  hand  on  the 
date  next  preceding  the  date  of  application  for  registration,  may  be 
filed  in  lieu  of  the  annual  inventory  required  at  time  of  registration. 
The  original  inventory  must  be  kept  on  file  with  previous  inven- 
tories by  the  maker  and  the  duplicate  forwarded  to  the  collector  of 
internal  revenue.  No  special  form  of  inventory  is  required,  but  it 
must  clearly  set  forth  the  name  and  quantity  of  each  kind  of  nar- 
cotic drug,  preparation,  or  remedy,  and  be  verified  by  oath  or 
affirmation  executed  in  conformity  with  law.  Collectors  will  refuse  a 
registration  number  and  special  tax  stamp  to  an  applicant  who  fails 
to  furnish  annually,  at  or  before  the  date  of  registration,  a  duplicate 
of  such  inventory.  Narcotic  drugs  and  preparations  must  at  all 
times  be  segregated  from  the  general  stock  of  drugs  and  medicines, 
and  should  be  kept  under  lock  and  key  to  prevent  theft.  Where 
losses  by  theft  or  in  transit  are  reported,  a  sworn  statement  of  the 
facts,  a  list  of  the  lost  narcotic  drugs  and  preparations,  and,  in  the 
case  of  theft,  evidence  that  the  local  authorities  were  notified,  must 
be  filed  unmediately  w^ith  the  collector. 


20 

Art.  1^.  Section  3  of  the  act  provides: 

That  any  person  who  shall  register  in  any  internal-revenue  district  under  the  pro- 
visions of  section  1  of  this  act  shall,  whenever  required  to  do  so  by  the  collector  of  the 
district,  render  to  the  said  collector  a  true  and  correct  statement  or  return,  verified  by 
affidavit,  setting  forth  the  quantity  of  the  aforesaid  drugs  received  by  him  in  said 
internal-revenue  district  during  such  period  immediately  preceding  the  demand  of 
the  collector,  not  exceeding  three  months,  as  the  said  collector  may  fix  and  determine. 

Under  this  authority  a  collector  will  require  a  sworn  statement  in 
any  case  where,  from  the  number  of  order  blanks  obtained,  or  from 
the  character  of  the  business  carried  on,  he  has  reason  to  suspect  that 
any  narcotic  drugs  are  being  procured,  compounded,  or  disposed  of  by 
an}^  person  for  illegal  purposes,  and  in  any  other  case  in  which  he 
thinks  it  advisable  to  secure  such  information. 

Art.  15.  Tlie  statements  to  be  furnished  in  such  cases  must  be 
made  on  a  form  supplied  by  the  collector  of  internal  revenue,  and 
such  statements  must  be  sworn  to. 

Art.  16.  It  will  be  the  duty  of  collectors,  deputy  collectors,  agents, 
and  other  officers  to  visit  the  premises  of  all  persons,  firms,  or  com- 
panies registered  under  the  act,  or  where  they  have  reason  to  believe 
drugs  of  the  character  defined  in  the  act  are  stored,  and  to  see  that  all 
requirements  of  the  law  and  the  regulations  issued  under  authority 
thereof  are  strictly  complied  with.  Under  authority  of  sections  2 
and  5,  they  will,  when  necessary,  inspect  and  check  such  records, 
orders,  prescriptions,  statements,  or  returns  made  or  received,  and 
at  once  report  to  the  Commissioner  of  Internal  Revenue  any  violation 
of  the  law  discovered  by  them.  Where  suspected  narcotic  drugs  or 
preparations  are  found  in  the  possession  of  unregistered  persons, 
samples  of  same  should  be  immediately  procured,  and,  after  beuig 
properly  labeled  and  identified  as  required  by  Treasury  Decision 
1587,  forwarded  to  the  Chemistry  Division,  office  of  Commissioner  of 
Internal  Revenue,  for  analysis. 

Art.  17.  Officers  will  conduct  their  investigations  m  such  manner 
as  to  not  annoy  or  interfere  unnecessarily  with  the  business  of  persons 
preparing  or  handling  the  aforementioned  drugs.  Officers  must 
observe  this  requirement,  but  they  should  make  their  inspection 
thorough  that  the  law  and  regulations  may  be  strictly  enforced;  and 
it  is  the  duty  of  every  registered  person  to  produce  all  records  required 
under  the  law  and  afford  necessary  facilities  for  investigation  upon 
demand  of  inspecting  officers. 

W.  H.  OSBORN, 

Commissioner  of  Internal  Revenue. 

Approved  May  4,  1916. 
Byrojst  R.  Newton, 

Acting  Secretary. 


APPENDIX. 


The  following  list  of  collection  districts,  with  the  address  of  each  of 
the  several  collectors  of  internal  revenue,  is  furnished  for  the  infor- 
mation of  persons  registermg  under  the  foregoing  regulations. 

In  addressing  letters  to  collectors,  the  title  of  their  office  and  their 
post-office  address,  as  given  in  the  list,  wUl  be  sufficient.  All  remit- 
tances for  special  taxes  or  for  purchase  orders  should  be  m  currency, 
money  orders,  or  certified  checks  on  national  or  State  banks. 

List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal 

Revenue. 


District 

No. 

District. 

Address. 

Alabama.     [Includes  Mississippi.] 

Birmingham. 

Alaska.     (See  Washington.) 

- 

Arizona.     (See  New  Mexico.) 

Arkansas. 

Little  Rock. 

Californla. 

1 

The  counties  of  Alameda,  Alpine,  Amador,  Butte, 
Calaveras,  Colusa,  Contra  Costa,  Del  Norte,  Eldo- 
rado, Fresno,  Glenn,  Humboldt,  Inyo,  Kings,  Lake, 
Lassen,    Madera,    Marin,    Mariposa,    Mendocino, 
Merced,  Modoc,  Mono,  Monterey,  Napa,  Nevada, 
Placer,    Plumas,    Sacramento,    San    Benito,    San 
Francisco,  San  Joaquin,  San  Mateo,  SanU  Clara, 
Santa  Cruz,  Shasta,  Sierra,  Siskiyou,  Solano,  Sono- 
ma,  Stanislaus,  Sutter,  Tehama,  Trinity,  Tulare, 
Tuolumne,  Yolo,  Yuba,  and  the  State  of  Nevada. 

San  Franciflcc. 

6 

The  counties  of  Imperial,  Kern,  Los  Angeles,  Orange, 
Riverside,  San  Bernardino,  San  Diego,  San  Luis 
Obispo,  Santa  Barbara,  and  Ventura. 

Los  Angeles. 

Colorado.     [Includes  Wyoming.] 

Denver. 

CoNNECTicxpr.     [Includes  Rhode  Island.] 

Hartford. 

Delaware.     (See  Maryland.) 

Florida. 

Jacksonville. 

(21)- 


22 


List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue — Continued. 


District 
No. 


13 


District. 


Georgia. 

Hawaii. 

Idaho.     (See  Montana.) 

Illinois. 

The  counties  of  Boone,  Carroll,  Cook,  Dekalb, 
Dupage,  Grundy,  Jo  Daviess,  Kane,  Kankakee, 
Kendall,  Lake,  La  Salle,  Lee,  McHenry,  Ogle, 
Stephenson,  Whiteside,  Will,  and  Winnebago. 

The  counties  of  Bureau,  Henderson,  Henry,  Knox, 
Marshall,  Mercer,  Peoria,  Putnam,  Rock  Island, 
Stark,  and  Warren. 

The  counties  of  Adams,  Bond,  Brown,  Calhoun, 
Cass,  Champaign,  Christian,  Coles,  Cumberland, 
Dewitt,  Douglas,  Edgar,  Ford,  Fulton,  Greene, 
Hancock,  Iroquois,  Jersey,  Livingston,  Logan, 
McDonough,  McLean,  Macon,  Macoupin,  Mason, 
Menard,  Montgomery,  Morgan,  Moultrie,  Piatt, 
Pike,  Sangamon,  Schuyler,  Scott,  Shelby,  Taze- 
well, Vermilion,  and  Woodford. 

The  counties  of  Alexander,  Clark,  Clay,  Clinton, 
Crawford,  Edwards,  Effingham,  Fayette,  Frank- 
lin, Gallatin,  Hamilton,  Hardin,  Jackson,  Jasper, 
Jefferson,  Johnson,  Lawrence,  Madison,  Marion, 
Massac,  Monroe,  Perry,  Pope,  Pulaski,  Randolph, 
Richland,  St.  Clair,  Saline,  Union,  Wabash,  Wash- 
ington, Wayne,  White,  and  Williamson. 

Indiana. 

The  counties  of  Adams,  Allen,  Bartholomew,  Ben- 
ton, Blackford,  Brown,  Cass,  Dearborn,  Decatur, 
Dekalb,  Delaware,  Elkhart,  Fayette,  Franklin, 
Fulton,  Grant,  Hamilton,  Hancock,  Hendricks, 
Henry,  Howard,  Huntington,  Jackson,  Jasper, 
Jay,  Jefferson,  Jennings,  Johnson,  Kosciusko, 
Lagrange,  Lake,  Laporte,  Lawrence,  Madison, 
Marion,  Marshall,  Miami,  Monroe,  Morgan,  New- 
ton, Noble,  Ohio,  Porter,  Pulaski,  Randolph, 
Ripley,  Rush,  St.  Joseph,  Shelby,  Starke,  Steu- 
ben, Smtzerland,  Tipton,  Union,  Wabash,  Wayne, 
Wells,  "^Tiite,  and  Whitley. 


Address. 


Atlanta. 
Honolulu. 


Chicago. 


Peoria. 


Springfield. 


East  St.  Louis. 


Indianapolis. 


23 

List  of  Colhction  Districts  and  Addresses  of  Collectors  of  Internal  Revemte — Continued. 


District 
No. 


District. 


Indiana — Continued . 

The  counties  of  Boone,  Carroll,  Clark,  Clay,  Clinton, 
Crawford,  Daviess,  Dubois,  Floyd,  Fountain,  Gib- 
Bon,  Greene,  Harrison,  Knox,  Martin,  Montgomery, 
Orange,  Owen,  Parke,  Perry,  Pike,  Posey,  Put- 
nam, Scott,  Spencer,  Sullivan,  Tippecanoe,  Van- 
derburg,  Vermilion,  Vigo,  Warren,  Warrick,  and 
Washington. 

Iowa. 

Kansas. 

Kentucky. 

The  counties  of  Allen,  Ballard,  Barren,  Brecken- 
ridge,  Butler,  Caldwell,  Calloway,  Carlisle,  Chris- 
tian, Clinton,  Crittenden,  Cumberland,  Daviess, 
Edmonson,  Fulton,  Graves,  Grayson,  Hancock, 
Hart,  Henderson,  Hickman,  Hopkins,  Livingston, 
Logan,  Lyon,  McCracken,  McLean,  Marshall,  Met- 
calfe, Monroe,  Muhlenberg,  Ohio,  Russell,  Simp- 
son, Todd,  Trigg,  Union,  Warren,  and  Webster. 

The  city  of  Louisville  and  the  counties  of  Adair, 
Bullitt,  Casey,  Green,  Harden,  Henry,  Jefferson, 
Larue,  Marion,  Meade,  Nelson,  Oldham,  Owen, 
Shelby,  Spencer,  Taylor,  and  Washington. 

The  counties  of  Boone,  Bracken,  Campbell,  CarroU, 
Gallatin,  Grant,  Harrison,  Kenton,  Pendleton, 
Robertson,  and  Trimble. 

The  counties  of  Bath,  Bourbon,  Boyd,  Carter,  Clark, 
Elliott,  Fayette,  Fleming,  FrankUn,  Greenup, 
Johnson,  Lawrence,  Lewis,  Martin,  Mason,  Meni- 
fee, Montgomery,  Morgan,  Nicholas,  Powell, 
Rowan,  Scott,  and  Woodford. 

The  counties  of  Anderson,  Bell,  Boyle,  Breathitt, 
Clay,  Estill,  Floyd,  Garrard,  Harlan,  Jackson, 
Jessamine,  Knott,  Knox,  Laurel,  Lee,  Leslie, 
Letcher,  Lincoln,  Madison,  Magoffin,  Mercer, 
McCreary,  Owsley,  Perry,  Pike,  Pulaski,  Rock- 
castle, Wayne,  ^^^litley,  and  Wolfe. 

LoUISL'i.NA. 

Maine.     (See  New  Hampshire.) 


Address. 


Terre  Haute. 


Dubuque. 

Wichita. 

Owensboro. 


Louisville. 


Covington. 


Lexington. 


Danville. 


New  Orleans. 


24 


List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue — Continued. 


District 

No. 


District. 


Maryland. 

Includes  Delaware,  the  District  of  Columbia,  and 
the  counties  of  Accomac  and  Northampton  of  the 


State  of  Virginia. 

Massachusetts. 
Michigan  . 

The  coim ties  of  Alcona,  Alpena,  Arenac,  Bay,  Branch, 
Calhoun,  Cheboygan,  Clare,  Clinton,  Crawford, 
Genesee,  Gladwin,  Gratiot,  Hillsdale,  Huron, 
Ingham,  Iosco,  Isabella,  Jackson,  Lapeer,  Len- 
awee, Livingston,  Macomb,  Midland,  Monroe, 
Montmorency,  Oakland,  Ogemaw,  Oscoda,  Otsego, 
Presque  Isle,  Roscommon,  Saginaw,  Sanilac, 
Shiawassee,  St.  Clair,  Tuscola,  Washtenaw,  and 
Wayne. 

The  counties  of  Alger,  Allegan,  Antrim,  Baraga, 
Barry,  Benzie,  Berrien,  Cass,  Charlevoix,  Chippewa, 
Delta,  Dickinson,  Eaton,  Emmet,  Gogebic,  Grand 
Traverse,  Houghton,  Ionia,  Iron,  Kalamazoo,  Kal- 
kaska, Kent,  Keweenaw,  Lake,  Leelanau,  Luce, 
Mackinac,  Manistee,  Marquette,  Mason,  Mecosta, 
Menominee,  Missaukee,  Montcalm,  Muskegon, 
Newaygo,  Oceana,  Ontonagon,  Osceola,  Ottawa, 
St.  Joseph,  Schoolcraft,  Van  Buren,  Wexford. 

Minnesota. 

Mississippi.     (See  Alabama.) 

Missouri. 

The  counties  of  Adair,  Audrain,  Bollinger,  Boone, 
Butler,  Callaway,  Cape  Girardeau,  Carter,  Clark, 
Crawford,  Dent,  Dunklin,  Franklin,  Gasconade, 
Howard,  Iron,  Jefferson,  Knox,  Lewis,  Lincoln, 
Linn,  Macon,  Madison,  Maries,  Marion,  Missis- 
sippi, Montgomery,  Monroe,  New  Madrid,  Oregon, 
Osage,  Pemiscot,  Perry,  Phelps,  Pike,  Pulaski, 
Ralls,  Randolph,  Reynolds,  Ripley,  St.  Charles, 
St.  Francois,  Ste.  Genevieve,  St.  Louis,  Schuyler, 
Scotland,  Scott,  Shannon,  Shelby,  Stoddard, 
Warren,  Washington,  and  Wayne. 


Address. 


Baltimore. 


Boston. 


Detroit. 


Grand  Rapids. 


St  Paul. 


St.  Louis. 


25 


List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revemie — Continued. 


District 
No. 


District. 


Missouri — Continued. 

The  counties  of  Andrew,  Atchison,  Barry,  Barton, 
Bates,  Benton,  Buchanan,  Caldwell,  Camden, 
Carroll,  Cass,  Cedar,  Chariton,  Christian,  Clay, 
Clinton,  Cole,  Cooper,  Dade,  Dallas,  Daviess,  De- 
kalb, Douglas,  Gentry,  Greene,  Grundy,  Harrison, 
Henry,  Hickory,  Holt,  Howell,  Jackson,  Jasper, 
Johnson,  Laclede,  Lafayette,  La^vrence,  Living- 
ston, McDonald,  Mercer,  Miller,  Moniteau,  Morgan, 
Newton,  Nodaway,  Ozark,  Pettis,  Platte,  Polk, 
Putnam,  Ray,  St.  Clair,  Saline,  Stone,  Sullivan, 
Taney,  Texas,  Vernon,  Webster,  Worth,  and 
Wright. 

Montana.     [Includes  Utah  and  Idaho.] 

Nebraska. 

Nevada.     (See  First  California.) 

New  Hampshire. 

[Includes  Maine  and  Vermont] 

New  Jersey. 

The  counties  of  Atlantic,  Burlington,  Camden,  Cape 

May,  Cumberland,  Gloucester,  Mercer,  Monmouth, 

Ocean,  and  Salem. 
The  counties  of  Bergen,  Essex,  Hudson,  Hunterdon, 

Middlesex,    Morris,    Passaic,    Somerset,    Sussex, 

Union,  and  Warren. 

New  Mexico.     [Includes  Arizona.] 
New  York. 

The  counties  of  Kings,  Nassau,  Queens,  Richmond, 
and  Suffolk. 

The  first,  second,  third,  fourth,  fifth,  sixth,  eighth, 
ninth,  and  fifteenth  wards  of  New  York  City;  that 
portion  of  the  fourteenth  ward  lying  west  of  the 
center  of  Mott  Street;  that  portion  of  the  sixteenth 
ward  lying  south  of  the  center  of  West  Twenty- 
fourth  Street  and  Governors  Island. 


Address. 


Kansas  City. 


Helena. 
Omaha. 


Portsmouth. 
Camden. 

Newark. 

Phoenix,  Ariz, 

Brookljni. 
New  York. 


26 


List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue — Continued. 


District 
No. 


14 


21 


28 


District. 


New  York— Continued. 

The  seventh,  tenth,  eleventh,  twelfth,  thirteenth, 
seventeenth,  eighteenth,  nineteenth,  twentieth, 
twenty-first,  and  twenty-second  wards  of  New 
York  City;  that  part  of  the  fourteenth  ward  Ijing 
east  of  the  center  of  Mott  Street;  that  part  of  the 
sixteenth  ward  lying  north  of  the  center  of  West 
Twenty-fourth  Street,  and  Blackwells,  Randalls, 
and  Wards  Islands. 

The  counties  of  Albany,  Clinton,  Columbia,  Dutch- 
ess, Essex,  Fulton,  Greene,  Hamilton,  Montgom- 
ery, Orange,  Putnam,  Rensselear,  Rockland,  Sara- 
toga, Schenectady,  Schoharie,  Sullivan,  Ulster, 
Wairen,  Washington,  and  Westchester,  and  the 
twenty-third  and  twenty-fourth  wards  of  New  York 
City. 

The  counties  of  Broome,  Cayuga,  Chenango,  Cort- 
land, Delaware,  Franklin,  Herkimer,  Jefferson, 
Lewis,  Madison,  Oneida,  Onondaga,  Oswego, 
Otsego,  St.  Lawrence,  Schuyler,  Seneca,  Tioga, 
Tompkins,  and  Wayne. 

The  counties  of  Allegany,  Cattaraugus,  Chautauqua, 
Chemung,  Erie,  Genesee,  Livingston,  Monroe, 
Niagara,  Ontario,  Orleans,  Steuben,  Wyoming, 
and  Yates. 

North  Carolina. 

The  counties  of  Alamance,  Beaufort,  Bertie,  Bladen, 
Brunswick,  Camden,  Carteret,  Casewell,  Chatham, 
Chowan,  Columbus,  Craven,  Cumberland,  Curri- 
tuck, Dare,  Duplin,  Durham,  Edgecombe,  Frank- 
lin, Gates,  Granville,  Greene,  Halifax,  Harnett, 
Hertford,  Hyde,  Johnston,  Jones,  Lenoir,  Martin, 
Montgomery,  Moore,  Nash,  New  Hanover,  North- 
ampton, Onslow,  Orange,  Pamlico,  Pasquotank, 
Pender,  Perquimans,  Person,  Pitt,  Richmond, 
Robeson,  Sampson,  Scotland,  Tyrrell,  Vance, 
Wake,  Warren,  Washington,  Wayne,  and  Wilson. 


Address. 


New  York. 


Albany. 


Syracuse. 


Buffalo. 


Raleigh, 


27 

List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue — -Continued. 


District. 


North  Carolina — Continued. 

The  counties  of  Alexander,  Alleghany,  Anson,  Ashe, 
Buncombe,  Burke,  Cabarrus,  Caldwell,  Catawba, 
Cherokee,  Cla}%  Cleveland,  Davidson,  Davie, 
Forsyth,  Gaston,  Graham,  Guilford,  Haywood, 
Henderson,  Iredell,  Jackson,  Lincoln,  McDowell, 
Macon,  Madison,  Mecklenbui^,  Mitchell,  Polk, 
Randolph,  Rockingham,  Rowan,  Rutherford, 
Stanly,  Stokes,  Surry,  Swain,  Transylvania,  Union, 
Watauga,  Wilkes,  Yadkin,  and  Yancey. 

North  axd  South  Dakota. 

Ohio. 

The  counties  of  Brown,  Butler,  Clarke,  Clermont, 
Clinton,  Fayette,  Greene,  Hamilton,  Highland, 
Miami,  Montgomery,  Preble,  and  Warren. 

The  counties  of  Allen,  Auglaize,  Champaign,  Craw- 
ford, Darke,  Defiance,  Erie,  Fulton,  Hancock, 
Hardin,  Henry,  Huron,  Logan,  Lucas,  Mercer, 
Ottawa,  Paulding,  Putnam,  Sandusky,  Seneca, 
Shelby,  Van  Wert,  Williams,  Wood,  and  Wyandot. 

The  counties  of  Adams,  Athens,  Coshocton,  Dela- 
ware, Fairfield,  Franklin,  Gallia,  Guernsey,  Hock- 
ing, Jackson,  Knox,  Lawrence,  Licking,  Madison, 
Marion,  Meigs,  Morgan,  Morrow,  Muskingum, 
Noble,  Perry,  Pickaway,  Pike,  Ross,  Scioto, 
Union,  Vinton,  and  Washington. 

The  counties  of  Aehland,  Ashtabula,  Belmont,  Car- 
roll, Columbiana,  Cuyahoga,  Geauga,  Harrison, 
Holmes,  Jefferson,  Lake,  Lorain,  Mahoning, 
Medina,  Monroe,  Portage,  Richland,  Stark,  Sum- 
mit, Trumbull,  Tuscarawas,  and  Wayne. 

Oklahoma. 

Oregon. 

Pennsylvania. 

The  counties  of  Berks,  Bucks,  Chester,  Delaware, 
Lehigh,  Montgomery,  Philadelphia,  and  Schuyl- 
kill. 


Address. 


Statesville. 


Aberdeen,  S.  Dak. 


Cincinnati. 


Toledo. 


Columbus. 


Cleveland. 


Oklahoma. 
Portland. 

Philadelphia. 


28 


Lut  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue— Continued. 


District 
No. 


District. 


Pennsylvania — Continued. 

The  counties  of  Adams,  Bedford,  Blair,  Cumberland, 
Dauphin,  Franklin,  Fulton,  Huntingdon,  Juanita, 
Lancaster,  Lebanon,  MifHin,  Perry,  Snyder,  York. 

12  The  counties  of  Bradford,  Carbon,  Center,  Clinton, 
Columbia,  Lackawanna,  Luzerne,  Lycoming, 
Monroe,  Montour,  Northampton,  Northumber- 
land, Pike,  Potter,  Sullivan,  Susquehanna,  Tioga, 
Union,  Wayne,  and  Wyoming. 

23  The  coimties  of  Allegheny,  Armstrong,  Beaver,  But- 
ler, Cambria,  Cameron,  Clarion,  Clearfield,  Craw- 
ford, Elk,  Erie,  Fayette,  Forest,  Greene,  Indiana, 
Jefferson,  Lawrence,  McKean,  Mercer,  Somerset, 
Venango,  Warren,  Washington,  and  Westmoreland. 

Rhode  Island.     (See  Connecticut.) 

South  Carolina. 

South  Dakota.     (See  North  and  South  Dakota.) 

Tennessee. 

Texas. 

Utah.     (See  Montana.) 

Vermont.     (See  New  Hampshire.) 

Virginia. 

2  The  counties  of  Amelia,  Appomattox,  Brunswick, 
Buckingham,  Caroline,  Charles  City,  Chesterfield, 
Cumberland,  Dinwiddle,  Elizabeth  City,  Essex, 
Fluvanna,  Gloucester,  Goochland,  Greensville, 
Hanover,  Henrico,  Isle  of  Wight,  James  City,  King 
and  Queen,  King  George,  King  William,  Lancas- 
ter, Louisa,  Lunenburg,  Mathews,  Middlesex,  Nan- 
semond,  New  Kent,  Norfolk,  Northumberland, 
Nottoway,  Powhatan,  Prince  Edward,  Prince 
George,  Princess  Anne,  Richmond,  Stafford,  South- 
ampton, Spotsylvania,  Surry,  Sussex,  Warwick, 
Westmoreland,  and  York. 


Address. 


Lancaster. 


Scran  ton. 


Pittsburgh 


Columbia. 

Nashville. 
Austin. 


Richmond. 


29 

List  of  Collection  Districts  and  Addresses  of  Collectors  of  Internal  Revenue— Continned. 


District. 


Virginia — Continued . 

The  counties  of  Albemarle,  Alexandria,  Alleghany, 
Amherst,  Augusta,  Bath,  Bedford,  Bland,  Bote- 
tourt, Buchanan,  Campbell,  Carroll,  Charlotte, 
Clarke,  Craig,  Culpeper,  Dickenson,  Fairfax,  Fau- 
quier, Floyd,  Franklin,  Frederick,  Giles,  Grayson, 
Greene,  Halifax,  Henry,  Highland,  Lee,  Loudoun, 
Madison,  Mecklenburg,  Montgomery,  Nelson,  Or- 
ange, Page,  Patrick,  Pittsylvania,  Prince  William, 
Pulaski,  Rappahannock,  Roanoke,  Rockbridge, 
Rockingham,  Russell,  Scott,  Shenandoah,  Smyth, 
Tazewell,  Warien,  Washington,  Wise,  and  Wythe. 

Washington. 

West  Virginia. 

Wisconsin. 

The  coimties  of  Bro^vn,  Calumet,  Dodge,  Door,  Flor- 
ence, Fond  du  Lac,  Forest,  Green  Lake,  Kenosha, 
Kewaunee,  Manitowoc,  Marinette,  Marquette, 
Milwaukee,  Oconto,  Outagamie,  Ozaukee,  Racine, 
Shawano,  Sheboygan,  Walworth,  Washington, 
Waukesha,  Waupaca,  Waushara,  Winnebago,  and 
county  of  Langlade  with  exception  of  the  eight 
townships  of  said  county  which  were  formerly  in 
Lincoln  County. 

The  counties  of  Adams,  Ashland,  Barron,  Bayfield, 
Buffalo,  Burnett,  Chippewa,  Clark,  Columbia, 
Crawford,  Dane,  Douglas,  Dunn,  Eau  Claire, 
Grant,  Green,  Iowa,  Iron,  Jackson,  Jefferson, 
Juneau,  La  Crosse,  Lafayette,  Lincoln,  Marathon, 
Monroe,  Oneida,  Pepin,  Pierce,  Polk,  Portage, 
Price,  Richland,  Rock,  Rusk,  St.  Croix,  Sauk, 
Sawyer,  Taylor,  Trempealeau,  Vernon,  Vilas, 
Washburn,  Wood,  and  the  eight  townships  in  the 
western  part  of  Langlade  County  which  were  for- 
merly in  Lincoln  County. 

Wyoming.     (See  Colorado.) 


Address. 


Roanoke. 


Tacoma. 
Parkersburg 


Milwaukee. 


Madison. 


INDEX. 


Page. 

Act  of  December  17,  1914 3-9 

Collection  districts 21-29 

Dispensing  of  drugs 15-17 

Dealers,  etc.,  to  keep  records 17-18 

Physicians,  etc.,  to  keep  records 17-18 

Exempted  officials 15 

Orders  of 19 

Prescriptions  of 19 

Internal -re  venue  officers — Duty  of 20 

Inventories 19 

Order  forms: 

Duplicates 14 

Name  and  quantity  of  drugs  to  appear 14 

Requisition  for 14 

To  be  kept  on  file 14-15 

Use  limited  by  law 13-14 

Prescriptions 17 

Of  exempt  officials 17 

Registered  persons 19 

Registration 11-13 

Number '. 12 

Separate  place  of  business  or  profession 11 

Time  of 11 

Who  eligible  for 12 

Sale  of  drugs 13-15 

By  coiu-t  officers 13 

Order  form  for  use  of  lawful  business 13 

Special  tax: 

Payment  of 11 

Stamps  issued 13 

Stamps  to  be  posted 13 

Sworn  statements  by  registered  persons 20 

Vessels — Ocean-bound — Supplies  for : 

Public-Health  Ser\dce  form  to  be  used 18-19 

To  be  kept  on  file --  18-19 

(30) 


o 


LAW  LIBRARY 

UNIVERSITY  dF  GALEFORNU 

LOS  ANGOLB8 


GAYLAMOUNT 

PAMPHLET  BINDER 


Manufactured  by 

GAYLORD  BROS.  Inc. 

Syracuse,  N.Y. 

Stockton,  Calif. 


UC  SOUTHERN  REGIONAL  LIBRARY  FACILITY 


AA     nnn348  735   2 


-■'■(!■■ 


,  V. 


